Valuation for Financial Reporting - CMA Ankur Pandey

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Endnotes 172. Financial Accounting Standards Board, FASB Project Update, Conceptual Framework—Joint Project of the IASB and FASB, Objectives, Revisions: December 1, 2006, www.fasb.org/project/conceptual-framework.shtml.3. Ibid., and Financial Accounting Standards Board, Financial Accounting Series, PreliminaryViews, Conceptual Framework for Financial Reporting: Objective of FinancialReporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information,July 6, 2006.4. Presentation by FASB Chairman Robert H. Herz to the American Institute of Certified PublicAccountants’ National Conference on Current SEC and PCAOB Reporting Developments,December 6, 2005.5. Alternatively, chartered accountants in some other countries.6. The authors thank Charles Morris, CFA, of Morris Investment Counsel, Atlanta, GA, forproviding the data used to prepare this graphic.7. Financial Accounting Standards Board, Statement of Financial Accounting StandardsNo. 157, Fair Value Measurements (2006), at 5.8. Ibid., at 22–31.9. Ibid., at 7.10. Ibid., at 8.11. Ibid., at 9.12. Ibid., at 10–11.13. Ibid., at 12–14.14. Ibid., at 15.15. Ibid., at 16.16. Ibid., at 18.17. Ibid., at 21.18. Ibid., at 18.b.19. Accounting standard setters have classified accounting pronouncements and otherpublications into a hierarchy (or levels).20. Financial Accounting Standards Board, Statement of Financial Accounting Standards No,157, Fair Value Measurements, (2006), Appendix B.21. Ibid., at 21.22. Ibid., at 24.23. Ibid., at C66.24. Ibid., at C66.25. Ibid., at C68.26. Ibid., at C70.27. Ibid.28. Ibid., at C79.29. Ibid., at A28A29.
18 Valuation for Financial Reporting30. Barth, Mary E, ‘‘Fair value accounting: Evidence from investment securities and themarket valuations of banks,’’ The Accounting Review 69 (January 1994), pp. 1–25.31. Ahmed, Anwer S., and Carolyn Takeda, ‘‘Stock market valuation of gains and losses oncommercial banks’ investment securities: An empirical analysis,’’ Journal of Accounting &Economics 20 (1995), pp. 207–225.32. Thomas J. Linsmeier was appointed as a member of the Financial Accounting StandardsBoard in 2006.33. Carroll, Thomas J., Thomas J. Linsmeier, and Kathy R. Petroni, ‘‘The reliability of fairvalue versus historical cost information: Evidence from closed-end mutual funds,’’ Journalof Accounting, Auditing and Finance, 18 (1) (2003), pp. 1–24.
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210 IndexBusiness Enterprise Analys
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Valuation for Financial Reporting - CMA Ankur Pandey

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